CONTENTS

Go to Preamble

1. Part 1

   Meaning of "charity" and "charitable purpose"

   1. 1. Meaning of "charity"

   2. 2. Meaning of "charitable purpose"

   3. 3. The "public benefit" test

   4. 4. Guidance as to operation of public benefit requirement

   5. 5. Special provisions about recreational charities, sports clubs etc.

2. Part 2

   Regulation of charities

   1. Chapter 1

      The Charity Commission

      1. Establishment of Charity Commission

         1. 6. The Charity Commission

      2. Commission´s objectives, general functions etc.

         1. 7. The Commission´s objectives, general functions and duties

   2. Chapter 2

      The Charity Tribunal

      1. 8. The Charity Tribunal

   3. Chapter 3

      Registration of charities

      1. General

         1. 9. Registration of charities

         2. 10. Interim changes in threshold for registration of small charities

      2. Exempt charities: registration and regulation

         1. 11. Changes in exempt charities

         2. 12. Increased regulation of exempt charities under 1993 Act

         3. 13. General duty of principal regulator in relation to exempt charity

         4. 14. Commission to consult principal regulator before exercising powers in relation to exempt charity

   4. Chapter 4

      Application of property cy-près

      1. Cy-près occasions

         1. 15. Application cy-près by reference to current circumstances

         2. 16. Application cy-près of gifts by donors unknown or disclaiming

         3. 17. Application cy-près of gifts made in response to certain solicitations

      2. Schemes

         1. 18. Cy-près schemes

   5. Chapter 5

      Assistance and supervision of charities by court and Commission

      1. Suspension or removal of trustees etc. from membership

         1. 19. Power to suspend or remove trustees etc. from membership of charity

      2. Directions by Commission

         1. 20. Power to give specific directions for protection of charity

         2. 21. Power to direct application of charity property

      3. Publicity relating to schemes

         1. 22. Relaxation of publicity requirements relating to schemes etc.

      4. Common investment schemes

         1. 23. Participation of Scottish and Northern Irish charities in common investment schemes etc.

      5. Advice or other assistance

         1. 24. Power to give advice and guidance

         2. 25. Power to determine membership of charity

      6. Powers of entry etc.

         1. 26. Power to enter premises and seize documents etc.

      7. Mortgages of charity land

         1. 27. Restrictions on mortgaging

   6. Chapter 6

      Audit or examination of accounts where charity is not a company

      1. 28. Annual audit or examination of accounts of charities which are not companies

      2. 29. Duty of auditor etc. of charity which is not a company to report matters to Commission

      3. 30. Group accounts

   7. Chapter 7

      Charitable companies

      1. 31. Relaxation of restriction on altering memorandum etc. of charitable company

      2. 32. Annual audit or examination of accounts of charitable companies

      3. 33. Duty of auditor etc. of charitable company to report matters to Commission

   8. Chapter 8

      Charitable incorporated organisations

      1. 34. Charitable incorporated organisations

   9. Chapter 9

      Charity trustees etc.

      1. Waiver of disqualification

         1. 35. Waiver of trustee´s disqualification

      2. Remuneration of trustees etc.

         1. 36. Remuneration of trustees etc. providing services to charity

         2. 37. Disqualification of trustee receiving remuneration by virtue of section 36

      3. Liability of trustees etc.

         1. 38. Power of Commission to relieve trustees, auditors etc. from liability for breach of trust or duty

         2. 39. Trustees' indemnity insurance

   10. Chapter 10

       Powers of unincorporated charities

       1. 40. Power to transfer all property

       2. 41. Power to replace purposes

       3. 42. Power to modify powers or procedures

   11. Chapter 11

       Powers to spend capital…